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Description de l’éditeur

The Law Library presents the complete text of the Dual Consolidated Loss Regulations (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations under section 1503(d) of the Internal Revenue Code (Code) regarding dual consolidated losses. Section 1503(d) generally provides that a dual consolidated loss of a dual resident corporation cannot reduce the taxable income of any other member of the affiliated group unless, to the extent provided in regulations, the loss does not offset the income of any foreign corporation. Similar rules apply to losses of separate units of domestic corporations. These final regulations address various dual consolidated loss issues, including exceptions to the general prohibition against using a dual consolidated loss to reduce the taxable income of any other member of the affiliated group.

This ebook contains:
- The complete text of the Dual Consolidated Loss Regulations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure

GENRE
Professionnel et technique
SORTIE
2018
8 novembre
LANGUE
EN
Anglais
LONGUEUR
248
Pages
ÉDITEUR
The Law Library
TAILLE
458.1
Ko

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